Marginal costing is one of the most useful techniques in management accounting. It helps managers analyze costs, revenues, and profits by focusing only on variable costs and treating fixed costs as period costs. Combined with break-even analysis, it serves as a powerful decision-making tool to plan production, set prices, and evaluate profitability under different scenarios. […]

The Cash Flow Statement is a vital financial tool that shows how cash moves in and out of a business during a specific period. Unlike profit, which can be affected by non-cash items, the cash flow statement focuses purely on liquidity — the actual cash available to meet obligations, invest, and grow. As per Accounting

Ratio analysis is one of the most widely used tools in financial management and management accounting. It helps managers, investors, and other stakeholders interpret financial statements and evaluate a company’s overall performance. By expressing relationships between different figures in the financial statements, ratios provide insights into liquidity, profitability, efficiency, and solvency. Download UNIT 2 –

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Management accounting plays a vital role in modern business by providing relevant financial and non-financial information to managers for effective decision-making. Unlike traditional accounting, which focuses mainly on recording and reporting, management accounting emphasizes planning, controlling, and guiding business operations. It bridges the gap between financial accounting (meant for external reporting) and cost accounting (focused

Working capital management is one of the most crucial aspects of financial management because it ensures that a business has enough liquidity to carry out its day-to-day operations smoothly. Unlike long-term investment or financing decisions, working capital management focuses on short-term assets and liabilities, making it vital for maintaining financial health and operational efficiency. Poor

Dividend policy is an important area of financial management that deals with how much profit a company should distribute to shareholders in the form of dividends and how much it should retain for future growth. The decision directly impacts both shareholders’ satisfaction and the company’s long-term value creation. Striking the right balance between payouts and

Financing decisions are at the heart of financial management because they determine how a business raises funds to support its operations, investments, and growth. The right financing mix ensures that the company has sufficient funds while minimizing costs and risks. In this unit, we explore the different sources of finance, theories of capital structure, and

Capital budgeting is one of the most crucial aspects of financial management, as it involves making long-term investment decisions that shape the future growth and profitability of an organization. Every business, whether large or small, faces the challenge of deciding where to allocate its limited resources. Since investments in fixed assets, new projects, or expansions

Financial management is often described as the lifeblood of any business because no organization can survive or grow without proper handling of its financial resources. In today’s competitive environment, businesses are not only concerned with earning profits but also with creating long-term wealth for their stakeholders. This unit introduces the scope, objectives, and functions of